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  5. 787 N.E.2d 363 (2003)
 

BOARD OF REVIEW v. PROPERTY TAX APPEAL BD.

No. 2-01-1351.

787 N.E.2d 363 (2003)

337 Ill. App.3d 735

272 Ill.Dec. 548

The KENDALL COUNTY BOARD OF REVIEW, Petitioner, v. The PROPERTY TAX APPEAL BOARD, Respondent (AT&T, Respondent and Cross-Petitioner).

Appellate Court of Illinois, Second District.

April 3, 2003.

Attorney(s) appearing for the Case

Robert M. Sarnoff, Michael F. Baccash, Alan D. Skidelsky, Sarnoff & Baccash, Chicago, for Kendall County Board of Review.

Thomas J. McNulty, David S. Martin, Neal, Gerber & Eisenberg, Chicago, for AT&T.

Lisa Madigan, Attorney General, Joel D. Bertocchi, Solicitor General, John P. Schmidt, Assistant Attorney General, Chicago, for Illinois Property Tax Appeal Board.

Justice McLAREN delivered the opinion of the court:

Petitioner, the Kendall County Board of Review (BOR), appeals from the decision of the Illinois Property Tax Appeal Board (PTAB). Respondent and cross-petitioner, AT&T, cross-appeals from the same order. We affirm.

AT&T operates a telecommunications facility and training center on a 15.48-acre parcel of land in Kendall County. The parcel is zoned for agricultural use with a permitted special use as...

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